“This is just another false attack from Harry Reid and Washington special interests who are trying to tear down Kelly Ayotte's record of independent leadership for New Hampshire families. As a working mom, Kelly has a long record of working across the aisle to help create a better climate for good jobs here at home, make it easier to save for college, and help parents afford child care.”

It is the Senate Majority PAC’s second television advertisement of the 2016 cycle.

As WMUR.com first reported on Monday, the Senate Majority PAC, headed by allies of U.S. Senate Democratic leader Harry Reid, is spending $300,000 to air the ad Wednesday through Sept. 17.

The new ad begins with an announcer saying, “It’s morning in New Hampshire and Sen. Kelly Ayotte’s already busy helping the Washington special interests, not you.

“Like when she supported tax breaks for companies that shipped jobs overseas, instead of protecting New Hampshire jobs. And when she helped big oil by voting to protect their tax breaks, costing taxpayers $40 billion.”

The ad concludes:

“As the sun sets in Washington, Kelly Ayotte heads off to another special interest fundraiser, leaving New Hampshire families in the dust.”

Earlier this week, New Hampshire Republican Party Chairwoman Jennifer Horn reacted sharply to WMUR.com’s initial report on the ad.

“Harry Reid and Gov. Hassan continue to rely on dishonest attacks to distract from her record of failed leadership on New Hampshire's heroin crisis and her politically motivated budget veto that has put core state services at risk," Horn said.

"Instead of standing up for New Hampshire families, Gov. Hassan is obsessed with plotting her next career move and serving the interests of the liberal Washington insiders who are funding these outrageous ads."

An initial ad by the super PAC aired in August in a buy of about $250,000 and sought to tie Ayotte to billionaire conservative activists Charles and David Koch.

Conservative groups have spent about $2.5 million in advertising attacking Democratic Gov. Maggie Hassan, who is considering running for the U.S. Senate against Ayotte next year, but who has insisted she is focusing on the state budget and is not ready to decide.

Washington Democrats have been trying to recruit Hassan to run, feeling that she is the only Democrat who has the ability to unseat Ayotte, and recent polling shows that if Hassan decides to take on Ayotte, the race would at least begin as a toss-up. Ayotte formally announced her re-election bid on June 30.